maintain

31 July 2023 Internal T.I. 2021-0876331I7 - SR&ED ITC Recapture Rules -- summary under Subsection 127(32)

The taxpayer harvests trees, transforms then into logs, and feeds the logs into a new machine being tested for SR&ED purposes. The logs so used in the SR&ED testing are then transformed into finished lumber, which is sold at market prices to an arms-length party. The cost of materials for such SR&ED purposes consists of stumpage fees, harvesting fees, delimbing fees, transportation fees and in-house manufacturing salary and overhead expenses.

By services, 28 October, 2018

Brandon (City) v. Canada, 2010 FCA 244 -- summary under Section 22

The City of Brandon (the City), the Province of Manitoba and Maple Leaf Meats Inc. (Maple Leaf) agreed that the latter would establish a hog processing plant (the Plant) within the City. The Plant would produce wastewater in quantities that could not be accommodated by the City’s existing wastewater treatment facilities. As a result, it was agreed that the City would construct a new wastewater treatment facility, at no cost to Maple Leaf, to process the wastewater produced by the Plant.

2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome -- summary under Paragraph 118(1)(b)

In affirming the position taken in 2013-0484781E5 F, CRA stated:

[I]f an individual is not the owner or the tenant of a self-contained domestic establishment (or the co-owner or the roommate) but pays the expenses of the self-contained domestic establishment on a regular basis because the establishment is under his or her responsibility…[then] the individual maintains a self-contained domestic establishment. …

By services, 28 November, 2015

Spannier v. The Queen, 2013 TC 40 -- summary under Subsection 6(6)

The taxpayer lived in a house in Kelowna from 2005 to 2011, except for a period in 2007 and 2008 where she stayed 20 out of every 28 days in Fort McMurray for work at a job site there (she spent most of the balance in Kelowna). The Minister assessed her for an employee benefit on her housing allowance for Fort McMurray, on the basis that she had not satisfied the conditions of s. 6(6) - in particular, that her Kelowna accommodation:

maintain